JVB Algemene Aannemingen: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JVB Algemene Aannemingen
Largest movements
- Tangible fixed assets -€14,980
down €14,980 (-28.0%), from €53,513 to €38,533
of which Furniture and vehicles: -€14,112
- Receivables within one year +€2,215
up €2,215, from €0 to €2,215
of which Trade receivables: +€1,876
- Receivables after one year -€1,192
no longer reported in 2025 (was €1,192)
- Debts after one year -€10,432
down €10,432 (-31.4%), from €33,221 to €22,789
of which Financial debts: -€7,432
- Trade debts -€3,981
down €3,981 (-97.1%), from €4,099 to €118
- Profit (loss) carried forward +€2,568
up €2,568 (+32.2%), from -€7,965 to -€5,396
- Other debts -€2,052
down €2,052 (-8.3%), from €24,712 to €22,660
- Tax, wage and social debts -€963
down €963 (-12.5%), from €7,685 to €6,723
of which Taxes: -€2,403
- Gross operating margin +€9,493
up €9,493 (+76.2%), from €12,456 to €21,949
- Financial charges -€1,684
down €1,684 (-43.4%), from €3,878 to €2,194
- Other operating charges -€871
down €871 (-59.6%), from €1,462 to €590
- Depreciation +€766
up €766 (+4.9%), from €15,714 to €16,480
- Financial income -€760
down €760 (-97.0%), from €783 to €23
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,147 | €64,727 | -€14,420 | -18.2% |
| Fixed assets | 21/28 | €53,513 | €38,533 | -€14,980 | -28.0% |
| Tangible fixed assets | 22/27 | €53,513 | €38,533 | -€14,980 | -28.0% |
| Plant, machinery and equipment | 23 | €2,620 | €1,751 | -€869 | -33.2% |
| Furniture and vehicles | 24 | €50,893 | €36,782 | -€14,112 | -27.7% |
| Current assets | 29/58 | €25,634 | €26,195 | +€561 | +2.2% |
| Amounts receivable after more than one year | 29 | €1,192 | - | -€1,192 | |
| Trade receivables | 290 | €1,192 | - | -€1,192 | |
| Amounts receivable within one year | 40/41 | €0 | €2,215 | +€2,215 | |
| Trade receivables | 40 | €0 | €1,876 | +€1,876 | |
| Other amounts receivable | 41 | - | €339 | +€339 | |
| Cash at bank and in hand | 54/58 | €24,442 | €23,980 | -€462 | -1.9% |
| Total equity and liabilities | 10/49 | €79,147 | €64,727 | -€14,420 | -18.2% |
| Equity | 10/15 | €2,437 | €5,005 | +€2,568 | +105% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €8,402 | €8,402 | = | 0.0% |
| Distributable reserves | 133 | €8,402 | €8,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,965 | -€5,396 | +€2,568 | +32.2% |
| Amounts payable | 17/49 | €76,710 | €59,722 | -€16,988 | -22.1% |
| Amounts payable after more than one year | 17 | €33,221 | €22,789 | -€10,432 | -31.4% |
| Financial debts | 170/4 | €30,221 | €22,789 | -€7,432 | -24.6% |
| Advances received on contracts in progress | 176 | €3,000 | - | -€3,000 | |
| Amounts payable within one year | 42/48 | €43,489 | €36,933 | -€6,556 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €6,992 | €7,432 | +€440 | +6.3% |
| Trade debts | 44 | €4,099 | €118 | -€3,981 | -97.1% |
| Suppliers | 440/4 | €4,099 | €118 | -€3,981 | -97.1% |
| Taxes, remuneration and social security | 45 | €7,685 | €6,723 | -€963 | -12.5% |
| Taxes | 450/3 | €4,005 | €1,603 | -€2,403 | -60.0% |
| Remuneration and social security | 454/9 | €3,680 | €5,120 | +€1,440 | +39.1% |
| Other amounts payable | 47/48 | €24,712 | €22,660 | -€2,052 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,714 | €16,480 | +€766 | +4.9% |
| Other operating charges | 640/8 | €1,462 | €590 | -€871 | -59.6% |
| Gross operating margin | 9900 | €12,456 | €21,949 | +€9,493 | +76.2% |
| Operating profit (loss) | 9901 | -€4,720 | €4,878 | +€9,599 | |
| Financial income | 75/76B | €783 | €23 | -€760 | -97.0% |
| Recurring financial income | 75 | €783 | €23 | -€760 | -97.0% |
| Financial charges | 65/66B | €3,878 | €2,194 | -€1,684 | -43.4% |
| Recurring financial charges | 65 | €3,878 | €2,194 | -€1,684 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,816 | €2,707 | +€10,523 | |
| Income taxes | 67/77 | €149 | €139 | -€10 | -6.6% |
| Profit (loss) for the period | 9904 | -€7,965 | €2,568 | +€10,533 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,965 | €2,568 | +€10,533 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.